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1989 (8) TMI 45 - HC - Income TaxExtract: .......included in the return against item No. (v) in Part II of the form prescribed under the Surtax Rules. For the foregoing reasons, we are unable to accept the contentions of Dr. Pal. In the result, the first question in this reference is answered in the negative and in favour of the Revenue. There will be no order as to costs. J. N. HORE J. -I agree.
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